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discount |
Also found in: Legal, Financial, Acronyms, Encyclopedia, Wikipedia, Hutchinson | 0.02 sec. |
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discount, n 1. an allowance or deduction made from a gross sum. v 2. to reduce the amount of a professional fee. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Step Three (Column C): Multiply the cash flow in column A with the discount factor in column B to determine the net present value of each cash flow. The court applied a 12% discount on the grounds that (1) the IRS had effectively conceded that a discount factor of up to 12% would be appropriate and (2) the estate failed to prove that a figure greater than 12% would be appropriate. This are known as the discount factor and can be calculated using most spreadsheet applications. |
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